Law: Income Tax Ordinance, 1979

Section: 65,166

Law: Income Tax Act, 1922

Section: 34

(a) Income tax Ordinance (XXXI of 1979)---Ss. 65 & 166 Income tax Act (XI of 1922), S. 34 Additional assessment Provisions of S. 65 of Income tax Ordinance having been stretched by Legislature as far back as ten years from date of com-mencement of Ordinance, were therefore, retrospective All income years which were within span of 10 years from date of commencement of Ordinance fall within ambit of S. 65 of Ordinance irrespective of fact that a person had or had not filed his return earlier or that he was either assessed under S. 23(1) or 23(3) of Act, 1922 Income tax Officer had jurisdiction to frame assessment tinder S. o5(1) of Ordi¬nance, 1979 after ten years from end of assessment year in which total income was first assessable Use of .expression "first assessable" was of much significance. (1969) 72 Taxation 595 (Indian S C) ; J. P: Jani v. Yadu Prasad Dey Shanker Bhatt Agarwal and Agarwal Brothers v. I. T. O. (1971) 70 I T R 101 distinguished. (1965) 11 Taxation 296 (Pak.) S C ; S T. A. No. 6/KB/1975 76 ; I. T. As. Nos. 1581 to 1591/KB/1980 81 (1966) 13 Taxation 161 and C. B. R's. Circular No. 14 of 1959 ref: (b) Income tax ordinance (XXXI of 1979) Ss. 65(3) & 3(A) [as amended] Additional assessment Language of S. 65 is enabling and widens scope of powers of Income tax Officer under certain circumstances Income tax Officer can issue notice about escaped income within ten sears from end of assessment year in which total income was first assessable Fact as to whether a case of an assessee falls under S. 34(1) (1 A) or 2(A) of income tax Act, 1922 makes no difference. C. I. T. v. Eastern Federal Union Insurance Co. P L D 1982 S C 247 ; Crescent Board Ltd v. I.-T. O. 1985 P T D 276 and Kassim Haji Abbas Patel v. I T. O. 1982 P T D 361 ref. (c) Income tax Ordinance (XXXI of 1979) S. 65 Additional assessment Change of opinion on change of facts Income tax Officer considering additional material which came to his knowledge and which was apparently nut considered by his predecessor Notice under S 65 on basis of additional material so received by Income tax Officer was justified If ore Income tax Officer arrived at some conclusion after due enquiry on basis of…

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